HOUSE OF REPRESENTATIVES	H.C.R. NO.	20
TWENTY-FOURTH LEGISLATURE, 2007		H.D. 1
STATE OF HAWAII

HOUSE RESOLUTION

requesting the department of taxation to conduct a cost-benefit analysis of providing a tax exemption to adult foster homes and care homes.

     WHEREAS, care homes in Hawaii provide a necessary and vital service in honoring and caring for our kupuna, the elderly, and those whose convalescence prevents them from caring for themselves; and

     WHEREAS, adult residential care homes provide 24-hour living accommodations to individuals who require assistance with activities of daily living, personal care services, and health care services in a home care setting, rather than a health care institution; and

     WHEREAS, many individuals in care homes are assisted by Medicaid and cannot afford to pay much to care home operators; and

     WHEREAS, many care home operators in Hawaii provide care to others out of compassion and a desire to help others; and

     WHEREAS, payments to care home operators have not increased in proportion to the high cost of living in Hawaii; and

     WHEREAS, care home operators need some form of financial relief to keep up with the costs of providing 24-hour care; now, therefore,

     BE IT RESOLVED by the House of Representatives of the Twenty-fourth Legislature of the State of Hawaii, Regular Session of 2007, the Senate concurring, that the Department of Taxation, with cooperation from the Department of Health and Department of Human Services, is requested to conduct a cost-benefit analysis of providing a tax exemption to adult foster homes and care homes; and

     BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to the Director of Taxation, Director of Health, Director of Human Services, Executive Director of the Hawaii Coalition of Care Home Administrators, and President of the Adult Foster Home Association of Hawaii.

Report Title: 

Care Homes; Tax Exemption Study